Federal Income Taxation: Cases, Problems, and Materials
This casebook has helped law students learn about income taxation for a decade, presenting the material in an engaging, appealing, and humorous format. This book introduces students to many of the materials a tax lawyer uses in practice cases, revenue rulings, private letter rulings, committee reports, Joint Committee Prints, a Congressional colloquy, and even an Order dismissing a criminal indictment, for prosecutorial misconduct. New updates include coverage of various contemporary issues such as the subprime mortgage crisis, and the availability of a medical expense deduction for assisted living fees, or a sex change operation.
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Table of Cases
Table of Regulations
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agreement Amend amount realized asbestos award basis benefit business expenses capital gains cash Circuit claim Collins COMMISSIONER United Company Congress Conway Twitty corporation cost country music Court of Appeals damages debt decision deduction depreciation determined earned embezzled employees exclusion expenditures fact fair market value gift gross income held Hestir incurred interest Internal Revenue Code Internal Revenue Service inventory investment issue liability Liberace loan loss major league baseball medical marijuana ment mortgage nonrecourse ordinary and necessary ordinary income Paccar paid partnership payments petitioner petitioner's plaintiff problem profit progressive tax purchase pursuant question reason receipt received regulations residence respondent result rule S.Ct Sajac sell settlement Sixteenth Amendment sold statute Supreme Court T.C. Memo Tax Court tax law tax return taxable income taxation taxpayer tion trade or business transaction transfer Twitty U.S.Tax Worthen Zarin